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The Scotland Act 2016 (Commencement No. 2) Regulations 2016

S.I. 2016/1161 · Made 29 November 2016

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Income Tax

Devolution, Scotland

Made 29th November 2016

The Treasury makes the following Regulations in exercise of the powers conferred by section 13(14) and (15) of the Scotland Act 2016f1.

Annotations to the whole text

Footnotes

f1

2016 c. 11.

Contents

  1. 1Citation
  2. 2Provision coming into force on 30th November 2016
  3. 3Appointed tax year
  4. Signature
  5. Explanatory note

1Citation

These Regulations may be cited as the Scotland Act 2016 (Commencement No. 2) Regulations 2016.

2Provision coming into force on 30th November 2016

Section 13 (power of the Scottish Parliament to set rates of income tax) of the Scotland Act 2016 comes into force on 30th November 2016.

3Appointed tax year

The tax year 2017-18 is appointed under section 13(15) of the Scotland Act 2016 as the first tax year in relation to which the amendments made by section 13 are to have effect.

Signature

Stephen Barclay

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

29th November 2016

Explanatory note

(This note is not part of the Regulations)

Regulation 2 brings section 13 of the Scotland Act 2016 into force. Section 13 amends section 80C of the Scotland Act 1998 so as to give the Scottish Parliament the power to set different rates of income tax for Scottish taxpayers.

Regulation 3 appoints the tax year 2017-18 as the first tax year in respect of which the Scottish Parliament may exercise the new power contained in amended section 80C.

An Impact Assessment covering this instrument was published on 28th May 2015 alongside the draft clauses and explanatory notes for the Scotland Bill and is available on the website at http://www.parliament.uk/documents/impact-assessments/IA15-004.pdf. It remains an accurate summary of the impacts that apply to this instrument.